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if accountant miss the journal entry of outstanding
expenses. since its is a error of omission it cannot affect
the Trial Balance how we auditor find it out.
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Answer Posted / sushil varshney
audiors should check he bokking of exps. like Telephone,
Elecricity,water, Security Exps. etc.. All the exps. should
be booked for the entire 12 months by this auditor can find
out the missing provision entries.
Auditor can find it by seeing the exps. entries of April &
May next year as most of the exps. must have been entered
by that time.
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